AUDIT FINDINGS SEBAGAI MEKANISME PERUBAHAN PADA AKUNTABILITAS DAN KINERJA ORGANISASI: SEBUAH TINJAUAN LITERATUR

Abstract

Audit findings are a key indicator in assessing the quality of governance and accountability within organizations, particularly in the public sector such as local governments and public service agencies. This study aims to identify, categorize, and synthesize literature findings related to the factors influencing audit findings and their impact on organizational accountability and performance. A Systematic Literature Review method was employed, analyzing 10 nationally accredited scientific articles published within the last five (5) years. The results of this study indicate that audit findings directly reflect the quality of an entity’s financial management. This quality is influenced by three main factors: the strength of the internal control system, the level of accountability in responding to audit findings, and the openness of information as part of transparency. An effective internal control system has been shown to reduce the number of audit findings by preventing errors and fraud at an early stage. Meanwhile, organizational accountability is demonstrated through management’s commitment to thoroughly following up and resolving the auditor’s recommendations. Additionally, transparency in reporting and the audit process plays a crucial role in fostering public trust and enhancing the overall integrity